FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Sektor Jasa yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2011 dan 2012)
Abstract: Timeliness of
financial reporting is one of important qualitative attributes that makes the
information provided in financial statements useful to users. The reason that
makes researcher interested in research in this field is that audit process can
cause delay in reporting financial statements. The purpose of this research is
to examine the impact of firm size, debt to asset ratio (DAR), earning per
share (EPS), type of industry, auditor’s opinion, and reputation of public
accountants toward audit delay.
Data used is audited financial statements from Indonesian service
companies (tertiary sector) that listed on Indonesia Stock Exchange in 2011 and
2012. Sampling method that used is purposive sampling. The samples consist of
157 financial statements from 101 service companies. Multiple linear regression
is used to be an analysis technique.
The results of this research indicate that earning per share (EPS) and
auditor’s opinion have significantly negative influence to audit delay.
However, other factors, such as firm size, debt to asset ratio (DAR), type of
industry, and reputation of public accountants have no significant influence to
audit delay.
Penulis: Suci Nasehati
Sunaningsih, Abdul Rohman
Kode Jurnal: jpakuntansidd141029
